{"schema_version":"secwatch.filing_event.v1","accession":"0001214659-26-000622","form_type":"8-K","ticker":"PCMC","cik":"0001141964","company_name":"PUBLIC CO MANAGEMENT CORP","filed_at":"2026-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:34.616254+00:00","generated_at":"2026-05-16T09:29:07.267590+00:00","sec_items":["4.01","8.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.55,"calibrated_materiality_score":0.55,"confidence":"high","headline":"PCMC auditor resigns (ceased ops); new auditor hired; 10-K delayed by EDGAR Next issue","bullets":["Auditor Hudgens CPA ceased operations; resigned effective Dec 30, 2025.","No disagreements or reportable events with Hudgens during past two fiscal years.","Engaged L J Soldinger Associates as new independent auditor on Dec 31, 2025; board approved.","Unable to file 10-K on Dec 29, 2025 or Form 12b-25 because SEC had not enrolled company in EDGAR Next; enrollment completed Jan 14, 2026."],"urls":{"canonical":"https://secwatch.observer/filing/0001214659-26-000622","json":"https://secwatch.observer/filing/0001214659-26-000622.json","markdown":"https://secwatch.observer/filing/0001214659-26-000622.md","text":"https://secwatch.observer/filing/0001214659-26-000622.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/z1162638k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:29:07.267590+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"2ef2cac147d67e4857f89cfe3f5fae29ef9defd3","claim":"Hudgens CPA, PLLC resigned as auditor of PUBLIC CO MANAGEMENT CORP.","evidence_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned as the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s financial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope or procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going concern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for each of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","confidence":0.9},{"claim_id":"a1dbb410820840285a74ef846276a74beb55ae98","claim":"PUBLIC CO MANAGEMENT CORP engaged L J Soldinger Associates, LLC as its auditor.","evidence_excerpt":"On December 31, 2025, the Company engaged L J Soldinger Associates, LLC (“Soldinger”) as its independent registered public accounting firm. During the fiscal years ended September 30, 2025 and 2024, and through the effective date of Soldinger’s engagement, neither the Company nor anyone acting on its behalf consulted","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","confidence":0.9}],"comparable_filings":[{"accession":"0001288469-26-000045","ticker":"MXL","company_name":"MAXLINEAR, INC","filed_at":"2026-06-01T20:35:55+00:00","headline":"MaxLinear dismisses Grant Thornton, appoints KPMG as auditor for FY2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001288469-26-000045","json":"https://secwatch.observer/filing/0001288469-26-000045.json","markdown":"https://secwatch.observer/filing/0001288469-26-000045.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/mxl-20260528.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"On May 28, 2026 (the “Effective Date”), MaxLinear, Inc. (the “Company”) dismissed Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective immediately.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1288469/000128846926000045/0001288469-26-000045-index.htm"}},{"accession":"0001477932-26-003531","ticker":"CYCA","company_name":"CYTTA CORP.","filed_at":"2026-06-01T18:26:36+00:00","headline":"Cytta Corp. dismisses auditor Sadler Gibb before FY2025 audit completion, appoints RBSM LLP","event_type":"other_material","sec_items":["4.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001477932-26-003531","json":"https://secwatch.observer/filing/0001477932-26-003531.json","markdown":"https://secwatch.observer/filing/0001477932-26-003531.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/0001477932-26-003531-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/cyca_8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"On May 28 th , 2026, the Board of Directors approved the appointment of RBSM LLP. (“RBSM”) as the Company’s new independent registered public accounting firm commencing for its fiscal year ending September 30, 2025.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1383088/000147793226003531/0001477932-26-003531-index.htm"}},{"accession":"0000911147-26-000031","ticker":"CNTY","company_name":"CENTURY CASINOS INC /CO/","filed_at":"2026-05-28T20:11:41+00:00","headline":"Century Casinos dismisses Grant Thornton, appoints EY as new auditor; cites material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0000911147-26-000031","json":"https://secwatch.observer/filing/0000911147-26-000031.json","markdown":"https://secwatch.observer/filing/0000911147-26-000031.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/cnty-20260522x8k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"(b) Engagement of Independent Registered Public Accounting Firm On May 22, 2026, the Audit Committee appointed Ernst & Young LLP (“EY”) as our independent registered public accounting firm to audit our consolidated financial statements for the fiscal year ending December 31, 2026.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/911147/000091114726000031/0000911147-26-000031-index.htm"}},{"accession":"0001628280-26-038540","ticker":"SVCO","company_name":"Silvaco Group, Inc.","filed_at":"2026-05-27T21:25:17+00:00","headline":"Silvaco dismisses Baker Tilly, appoints KPMG as independent auditor","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.6,"calibrated_materiality_score":0.6,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-038540","json":"https://secwatch.observer/filing/0001628280-26-038540.json","markdown":"https://secwatch.observer/filing/0001628280-26-038540.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/svco-20260521.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"on May 27, 2026, KPMG LLP (“KPMG”) was engaged as the Company’s independent registered public accounting firm","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1943289/000162828026038540/0001628280-26-038540-index.htm"}},{"accession":"0001193125-26-242009","ticker":"ALUR","company_name":"ALLURION TECHNOLOGIES, INC.","filed_at":"2026-05-27T20:35:50+00:00","headline":"Allurion Technologies dismisses Deloitte & Touche, appoints CBIZ; discloses material weaknesses","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.7,"calibrated_materiality_score":0.7,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-242009","json":"https://secwatch.observer/filing/0001193125-26-242009.json","markdown":"https://secwatch.observer/filing/0001193125-26-242009.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/alur-20260520.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"On May 22, 2026 (the “Effective Date”), Deloitte was dismissed as our independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1964979/000119312526242009/0001193125-26-242009-index.htm"}},{"accession":"0001493152-26-025033","ticker":"WAST","company_name":"WASTE ENERGY CORP.","filed_at":"2026-05-22T20:24:34+00:00","headline":"Waste Energy Corp. replaces independent auditor; Integrität resigns, M&K CPAs appointed","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001493152-26-025033","json":"https://secwatch.observer/filing/0001493152-26-025033.json","markdown":"https://secwatch.observer/filing/0001493152-26-025033.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/form8-k.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"On May 21, 2026, the Audit Committee and Board of Directors approved the engagement of M&K CPAs, PLLC as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2025, subject to completion of customary client acceptance procedures and execution of a final engagement letter.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1515139/000149315226025033/0001493152-26-025033-index.htm"}},{"accession":"0001628280-26-035718","ticker":"DFH","company_name":"Dream Finders Homes, Inc.","filed_at":"2026-05-15T21:20:37+00:00","headline":"Dream Finders Homes dismisses PwC, appoints KPMG as auditor for FY 2026","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.5,"calibrated_materiality_score":0.5,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035718","json":"https://secwatch.observer/filing/0001628280-26-035718.json","markdown":"https://secwatch.observer/filing/0001628280-26-035718.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/dream-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"the Audit Committee dismissed PwC as the Company’s independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1825088/000162828026035718/0001628280-26-035718-index.htm"}},{"accession":"0001628280-26-035328","ticker":"TUSK","company_name":"MAMMOTH ENERGY SERVICES, INC.","filed_at":"2026-05-15T12:29:32+00:00","headline":"Mammoth Energy Services replaces auditor Deloitte with Carr, Riggs & Ingram","event_type":"other_material","sec_items":["4.01","9.01"],"materiality_score":0.55,"calibrated_materiality_score":0.55,"match_reasons":["same fact type: auditor_change","same SEC item: 4.01","same event type: other_material","similar materiality"],"urls":{"canonical":"https://secwatch.observer/filing/0001628280-26-035328","json":"https://secwatch.observer/filing/0001628280-26-035328.json","markdown":"https://secwatch.observer/filing/0001628280-26-035328.md","edgar_index":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/tusk-20260513.htm"},"side_by_side_evidence":{"fact_type":"auditor_change","source_excerpt":"hat its independent auditor, Hudgens CPA, PLLC ( “Hudgens”) had ceased operations. Consequently, Hudgens de facto resigned\nas the Company’s independent registered accounting firm effective on that date. Hudgens’ reports on the Company’s\nfinancial statements for the fiscal years ended September 30, 2024 and September 30, 2023 did not contain an adverse opinion or a disclaimer\nof opinion, and were not qualified or modified as to accounting principles or practices, financial statement disclosures or auditing scope\nor procedures, except that such reports contained an explanatory paragraph regarding the Company’s ability to continue as a going\nconcern. Hudgens indicated that balance sheets and the related statements of operations, stockholders’ deficit, and cash flows for\neach of the years in the two-year period then ended and the related notes (collectively referred to as the financial state","source_evidence_url":"https://www.sec.gov/Archives/edgar/data/1141964/000121465926000622/0001214659-26-000622-index.htm","comparable_excerpt":"Also on May 13, 2026, the Audit Committee approved the engagement of Carr, Riggs & Ingram, L.L.C. (“CRI”) as its new independent registered public accounting firm.","comparable_evidence_url":"https://www.sec.gov/Archives/edgar/data/1679268/000162828026035328/0001628280-26-035328-index.htm"}}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}